由於比特幣和新的會計規則，特斯拉的淨收益增加了6億美元

特斯拉在周三的收入中報告了10.8億美元的數字資產，高於其前四個季度的1.84億美元。

Tesla's net earnings received a hefty boost in the last quarter of 2022, thanks to a new accounting rule for how companies can account for cryptocurrency. The rule change, adopted by the Financial Accounting Standards Board (FASB), now mandates that digital asset holdings be marked to market each quarter, starting at the beginning of 2023.

特斯拉的淨收益在2022年的最後一個季度獲得了巨大的提升，這要歸功於公司如何計算加密貨幣的新會計規則。財務會計標準委員會（FASB）採用的規則變更現在要求在2023年初開始將數字資產持有標記為市場。

This change in accounting standards had a significant impact on Tesla, as the company reported a massive $1.08 billion in digital assets on Wednesday during its earnings call, up from the $184 million it reported for the previous four quarters.

會計標準的這種變化對特斯拉產生了重大影響，因為該公司週三在其收入電話會議上報告了10.8億美元的數字資產，其收入召集的數字資產為1.84億美元。

According to CNBC, the previous FASB rule allowed companies to report their Bitcoin holdings at the lowest value recorded during their ownership. They were not required to report any subsequent price gains.

根據CNBC的說法，以前的FASB規則允許公司以其所有權期間記錄的最低價值報告其比特幣持有量。他們無需報告隨後的任何價格上漲。

However, the new rule requires companies to mark their crypto holdings to the market price at the end of each reporting period. This change resulted in a $600 million net income boost for Tesla in Q4.

但是，新規則要求公司在每個報告期結束時將其加密貨幣標記為市場價格。這一變化導致第四季度特斯拉的淨收入增加了6億美元。

CFO Vaibhav Tenja highlighted the impact of the FASB rule on Tesla's net income during the earnings call.

CFO Vaibhav Tenja強調了FASB規則對特斯拉在收入電話期間淨收入的影響。

“It is important to point out that the net income in Q4 was impacted by a $600 million mark-to-market benefit from Bitcoin due to the adoption of a new accounting standard for digital assets, whereby we will change — we will take mark-to-market adjustments through other income every reporting period going forward.”

“重要的是要指出，第四季度的淨收入受到比特幣的6億美元商標獎金的影響，這是由於採用了數字資產的新會計標準，因此我們將改變 - 我們將採用Mark-待辦事項調整通過其他收入，每個報告期都會進行。”

Tesla's digital asset holdings were last reported at $184 million for Q3, but this was before the new FASB rule. At the time, the real value of Tesla's Bitcoin holdings was around $730 million.

Tesla的數字資產持有量最新報導，第三季度為1.84億美元，但這是在新的FASB規則之前。當時，特斯拉比特幣持有量的實際價值約為7.3億美元。

Bitcoin has seen an impressive surge of 51 percent in value since President Trump's successful election campaign in November. On Election Night, Bitcoin was priced at $68,000. Currently, it trades at $105,023 per BTC.

自從特朗普總統在11月成功競選以來，比特幣的價值增長了51％。在選舉之夜，比特幣的價格為68,000美元。目前，它的交易價格為每BTC $ 105,023。